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>tore 
iitin^  & 
Glinting, 


THE  UNIVERSITY 


OF  ILLINOIS 


LIBRARY 

3 

I) 


Digitized  by  the  Internet  Archive 
in  2017  with  funding  from 

University  of  Illinois  Urbana-Champaign  Alternates 


https://archive.org/details/departmentstoreaOOdavi 


Department  Store 
Auditing,  & 
Accounting 


By  A.  D.  Davies 


Felt  & 
Tarrant 

Mfe. 

Co. 


Chicago 


PRESS  OF  THE  HENRY  O.  SHEPARD  CO.,  CHICAGO 


Copyright,  1914 
BY 

Felt  &  Tarrant  mfg.  Co. 
Chicago 


Foreword 


This  booklet  treats  of.  a  method  of  auditing  which  has  been 
installed  in  many  of  the  well  known  Department  stores 
throughout  the  country  and  has  proved  highly  successful. 

The  method  outlined  is  an  amalgamation  of  the  best  ideas 
found  in  the  auditing  offices  of  some  thirty  odd  of  our  largest 
customers.  The  information  has  been  gathered  by  the 
author,  Mr.  A.  D.  Davies,  formerly  Auditor  of  Gimbel 
Brothers,  and  now  in  charge  of  the  Comptometer  Dry 
Goods  Service  Department. 

We  do  not  expect  that  the  outline  as  shown  will  fill  all 
needs.  Local  conditions  frequently  call  for  modification  of 
any  given  method  in  order  to  meet  the  individual  require¬ 
ments  of  the  business. 

The  successful  use  of  the  Comptometer  in  Department 
stores  is  not  dependent  on  this  method,  for  the  Comptometer 
has  been  applied  to  advantage  in  every  system  known  to  the 
auditing  world. 

FELT  &  TARRANT  MFG.  CO. 

1713-1735  N.  Paulina  Street 

Chicago 


360232 


4 


Audit  Department,  Marshall  Field  &  Co.,  Chicago. 


Practical  Suggestions 

FOR 

Dry  Goods  and  Department  Store  Auditing,  and 
Accounting,  by  a  Comptometer  Method 


The  Primary  Objects  of  the  Audit  Are: 

1 —  To  keep  a  ready  and  accurate  account  of  the  amount 
of  money  passing  through  the  hands  of  cashiers. 

2 —  To  give  each  clerk  and  department  proper  credit  for 
their  sales.  To  record  these  segregated  totals  so  that  they 
are  available  for  inspection  at  any  time. 

3 —  To  account  for  every  sales  check  and  to  locate  any 
missing  ones  with  the  greatest  dispatch. 

4 —  To  reveal  any  irregularity  and  so  far  as  possible  to 
prevent  same  on  the  part  of  the  sales  person. 

5 —  To  obtain  totals  of  the  charge  ledgers  or  to  prove  the 
same  for  the  purpose  of  securing  and  maintaining  accuracy. 

A  collection  of  cash  checks  is  made  from  the  cashiers  about 
three  or  four  P.  M.  on  the  day  of  sale.  Each  cashier’s  bun¬ 
dle  is  totaled  separately,  just  as  collected.  After  the  straight 
total  has  been  obtained,  the  amount  is  written  on  the  back 
of  the  last  check,  keeping  each  cashier’s  bundle  intact. 
Another  collection  is  made  just  prior  to  the  completion  of 
these  totals  and  is  treated  in  the  same  manner. 

At  closing  time  all  the  cashiers  are  practically  balanced 
and  the  few  checks  that  have  come  in  after  the  last  collection, 
are  quickly  totaled  the  next  morning. 

A  grand  total  is  then  obtained  for  each  cashier  from  the 
sub-totals. 


Primary 
Objects  of 
Auditing 


Balancing 

Cashiers 


5 


Comptometer  Sales 
Check  Rack 


Here  is  a  new  wire  check  rack  which 
we  have  designed  to  facilitate  the 
handling  of  sales  checks  in  connection 
with  the  Comptometer.  It  is  of  wire 
construction,  in  one  piece,  and  makes 
a  light,  handy,  convenient  receptacle 
for  the  checks.  It  has  already  been 
adopted  by  many  of  the  leading 
department  stores. 

By  the  use  of  this  rack,  checks  are 
prevented  from  becoming  twisted,  as 
they  do  on  the  old-fashioned  spindle, 
and  it  practically  saves  an  additional 
sorting. 

Legibility  of  checks  is  preserved  by 
the  elimination  of  spindle  perforations, 
which  often  cause  partial  obliteration 
of  a  figure. 

Speed  in  sorting  is  increased,  as  the 
perforations  have  a  tendency  to  cause 
checks  to  cling  together  and  interfere 
with  rapid  handling. 

Moreover,  when  working  swiftly, 
cashiers  frequently  receive  painful 
scratches  and  lacerations  by  acciden¬ 
tally  jabbing  a  hand  or  an  arm  on  the 
sharp-pointed  spindle.  In  fact,  serious 
cases  of  blood  poisoning  have  been 
known  to  result  from  even  slight 
scratches  of  this  kind.  All  possibility 
of  such  injury  is  avoided  by  the 
Comptometer  rack. 


Comptometer  Desk 


The  Comptometer  desk  is  specially 
designed  for  speedy  and  convenient 
operation  of  the  Comptometer  in 
connection  with  all  kinds  of  sales 
auditing  work. 

The  plans  for  the  desk  provide  for 
simple,  inexpensive  yet  durable  con¬ 
struction.  Your  house  carpenter  could 
doubtless  build  one  from  an  ordinary 
table  in  a  few  hours.  Or  it  can  be 
made  by  any  cabinet  maker  at  a 
comparatively  low  cost. 

The  working  space  on  top  is  adjusted 
to  the  proper  height  for  convenience 
of  the  operator,  the  keyboard  of  the 
machine  being  brought  down  nearer 
to  the  surface  level  by  an  opening  cut 
in  the  top  (see  illustration)  in  which 
it  sets. 

The  desk  has  pigeonholes  for  segre¬ 
gating  finished  and  unfinished  work. 
Rails  at  both  sides  and  rear  prevent 
the  work  from  being  blown  or  knocked 
off. 

It  has  been  found  that  better  dis¬ 
cipline  is  secured  in  the  Auditing 
Department  by  supplying  clerks  with 
individual  desks  of  this  kind. 

Blue-prints  of  the  Comptometer 
desk  will  be  furnished  free  to  Compt¬ 
ometer  users,  on  application. 


6 


Cashier  Nc 

Date 

>. 

Care  should  be  taken  to  re¬ 
write  and  ring  the  amount  on 
every  check  where  it  is  poorly 
written. 

The  number  and  time  of  col- 
lections  should  be  governed  by 
the  volume  of  business. 

As  early  as  possible  the  fol- 
lowing  morning,  the  Head  Au- 
ditor  is  furnished  with  each 
cashier's  cash  total,  which  is 
then  compared  with  the  audit 
total.  If  the  cashier  is  out  of 
balance  the  audit  total  is  re- 
added  for  absolute  proof  of 
accuracy. 

The  operator  is  not  advised 

Operator _ 

OEPTS. 

AMOUNT 

1 

as  to  the  amount  of  th.e  dis— 
crepancy  and  therefore  cannot 
force  a  balance. 

A  daily  record  of  each  cashier 
is  kept  so  that  the  standing  of 
each  may  be  known  by  days, 
weeks,  months  and  years. 

The  next  step  is  the  obtain-  Clerk  and 
ing  of  the  clerk’s  individual  Department 
sales.  As  soon  as  a  cashier  is  Cash  Sales 
balanced,  her  checks  are  turned 
over  to  the  sorters  who  segre¬ 
gate  all  the  cashiers’  checks 
together  into  departments  first 
and  then  into  clerk  numbers. 

1  - ! 

i 

1.  ..  1 

i — 

1 

i  . 

TOTAL 

1 - * 

!  1 

1 

! 

| 

CREDITS 

i — 
i 

NET 

CASH 

OVER 

SHORT 

rOKM  90 

Cashier’s  Balance  Form. 

Size  2 Z4  x  10 in. 

Then  get  a  total  for  each 
clerk’s  bundle.  For  this  record 

7 


H 


8 


Cash  Sale  Check.  Charge  Sale  Check. 


head  a  sheet  across  the  top  with  department  numbers  and 
write  the  clerk  numbers  vertically  in  the  left-hand  column. 

The  number  of  departments  on  a  sheet  should  be  governed 
by  the  volume  of  business  and  number  of  auditors  handling 
this  particular  work. 

Sometimes  it  is  convenient  to  have  a  separate  sheet  for 
each  department  covering  the  entire  sales  data. 

Enter  the  total  of  each  clerk's  bundle  under  the  proper  de¬ 
partment  and  opposite  the  respective  clerk  number. 

Compare  each  clerk’s  Index  Total  with  its  respective 
Audit  Total. 

This  comparison  covers  three  important  phases  of  auditing, 
which  are  to  make  sure : 

1 —  That  no  checks  are  missing. 

2 —  That  no  checks  have  been  missorted. 

3 —  That  amounts  on  checks  have  not  been  altered  by  the 
cashiers. 

When  the  totals  disagree,  compare  the  indexes  with  the 
checks.  Moving  the  pencil  up  and  down  the  index  according 
to  the  natural  check  order  is  much  more  simple  than  sorting 
the  entire  day’s  work  numerically.  So  few  of  the  cash  index 
totals  fail  to  agree  that  it  is  unnecessary  to  sort  the  checks 
into  check  numbers. 

Total  and  cross-foot  the  department  columns.  The  grand 
total  should  agree  with  the  grand  total  of  all  the  cashiers, 
because  having  compared  the  total  of  the  cash  indexes  or 
summaries  with  the  audit  total,  any  errors  will  have  been 
discovered. 

While  the  method  of  ascertaining  if  there  are  missing 
checks  is  almost  positive,  still  it  is  not  absolute.  A  clerk 
could  destroy  a  check  and  pocket  the  money  by  dividing 


Phases  of 
the  Audit 


Missing 

Cash 

Checks 


9 


Missing  Sales  Check  Record  (Size  8%  x  6  in.)  and  Voucher  Envelope 
(Size  3x6  in.) 


Missing  the  amount  of  the  next  sale,  i.  e.,  writing  half  the  amount  of 
Cash  the  next  sale  opposite  the  proper  check  number  on  the  index 
Checks  an(j  {-hi e  other  half  in  the  space  where  the  amount  of  the  des¬ 
troyed  check  should  have  been  entered.  The  index  total 
would  then  agree  with  the  clerk’s  bundle  total  and  the  index 
would  show  no  vacant  space.  To  detect  an  act  of  this  kind, 
instead  of  comparing  every  sales  check  with  its  respective 
index  and  also  avoid  sorting  into  check  number,  it  is  quicker 
to  merely  count  the  checks  in  each  clerk’s  bundle,  at  the  same 
time  watching  the  serial  number.  Add  the  number  of  checks 
to  the  number  previous  to  the  first  check  entered  on  the  index. 
This  will  give  the  number  of  the  last  check  used.  Few  stores 
resort  to  this  extreme,  however. 


io 


Frequently  when  a  check  is  missing  it  is  not  always  possible 
to  ascertain  the  exact  cashier  who  handled  the  transaction. 
Even  if  the  cashier  stamped  “paid”  the  check  before  and 
after  the  missing  one,  it  is  not  proof  positive  that  she  received 
the  missing  check.  This  uncertainty  is  overcome  by  a  per¬ 
forated  voucher  on  the  cash  check.  When  the  cashier  stamps 
the  check,  she  stamps  the  voucher  also.  The  voucher  is  re¬ 
turned  to  the  clerk  and  she  inserts  it  in  an  envelope,  or  envel¬ 
ope  index.  Now  if  a  check  is  missing,  the  one  in  charge  of  the 
missing  check  record  immediately  turns  to  that  clerk’s  envel¬ 
ope  for  the  voucher.  If  the  cashier  is  “over”  the  amount  of 
the  missing  check,  all  well  and  good, — the  voucher  can  be 
substituted  or  a  duplicate  can  be  made  to  take  its  place;  but 
if  not  over,  you  have  positive  evidence  with  which  to  con¬ 
front  the  cashier. 

Strict  instructions  regarding  the  keeping  of  the  vouchers 
should  be  given  the  clerks,  and  in  case  the  voucher  of  the 
missing  check  is  not  in  the  envelope,  the  amount  of  the  sale 
can  be  charged  to  the  clerk  at  the  discretion  of  the  firm. 
This  is  sometimes  found  necessary  in  order  to  impress  upon 
the  clerk  the  importance  of  this  feature.  Otherwise  it  would 
afford  an  opportunity  for  the  cashier  to  go  wrong. 

The  voucher  being  a  receipt  from  the  cashier,  exonerates 
the  clerk  in  case  of  a  dishonest  act.  It  likewise  eliminates 
temptation  for  dishonesty. 


Laying  the 
Blame 


II 


12 


Audit  Department,  John  Taylor  Dry  Goods  Co.,  Kansas  City,  Mo. 


Charge  System 


The  Clerk  turns  the  goods  and  charge  check  over  to  the 
inspector. 

If  the  goods  are  a  “Take  With”  and  the  store  uses  the 
“Phone  O.  K.  System,  ”  the  charge  is  O.K.’d  over  the  phone. 
The  goods  are  inspected,  the  Duplicate  charge  check  en¬ 
closed,  and  the  Original  charge  check  placed  on  a  spindle. 

With  the  tube  system  a  “Take  With”  charge  check  is  sent 
to  the  tube  station,  where  it  is  O.K.’d,  and  then  returned  to 
the  department  inspector. 

The  “Send  Charges”  are  examined  by  the  inspector  who 
verifies  the  quantity  and  proves  the  extension  on  the  charge 
check. 

She  wraps  the  goods  and  inserts  the  duplicate  check,  then 
pastes  the  address  label  on  the  package.  Also  folds  the 
Original  Charge  Check  around  the  wrapping  twine  and 
secures  it  by  pinning.  The  package  is  then  conveyed  to  the 
shipping  room  where  the  O.K.’er  (O.  K.  Clerk)  unpins  the 
check,  O.K.’s  and  spindles  it.  He  then  stamps  the  address 
label  “Charged”  and  passes  the  package  on  to  the  route 
sorters. 

The  charge  office  makes  their  first  collection  of  charge 
checks,  from  the  O.K.’ers,  about  1  o’clock. 

They  prove  the  extensions  and  totals  of  each  charge  check 
collected  and  compare  the  total  with  the  amount  on  the 
charge  voucher. 


“Take 
Withs” 
Phone  O.  K. 
System 

“TakeWiths” 

Tube 

System 

“Send 

Charges” 


Collection 
of  Charges 


13 


Most  stores  rewrite  the  total  amount  on  the  body  of  both 
the  charge  and  the  voucher  (in  red)  so  that  these  amounts 
are  unquestioned  when  re-read  by  the  Biller  and  Auditor 
respectively. 

Substitute  Occasionally  a  voucher  may  become  detached  and  lost.  It 
Vouchers  js  well  to  keep  a  supply  of  Substitute  Vouchers  on  hand  for 
this  provision.  They  should  be  padded  and  printed  to 
correspond  with  the  form  of  the  check  voucher,  except  that 


DEPT  j 

SALESPERSON 

: 

MANNER  OF  SALE 

> 

O 

c 

z 

OF  SALE 

SERIAL  NO. 

Check  no. 

THIS  IS  TO  REPLACE  LOST  CHARGE  STUB. 

MADE  BY  BOOKKEEPER. 

Form  25--2M— 9-Io 

IVJO. 

DAY 

year 

Substitute  Voucher  (Actual  Size). 


blank  spaces  should  be  provided  in  which  to  enter  the 
Serial  and  Check  numbers.  The  color  of  the  paper  should 
be  different  from  that  of  the  check. 

Ledger  The  charges  are  then  sorted  according  to  ledgers.  After 
Sorting  this  is  done  another  collection  is  made  and  the  same  process 
followed. 

Make  as  many  collections  as  time  or  convenience  permits. 

After  the  work  on  the  final  collection  is  completed,  the 
charge  checks  for  each  ledger  are  sorted  to  account  order. 

The  perforated  vouchers  for  each  ledger  are  then  detached 
from  the  charge  checks  and  kept  in  the  same  order  as  the 
bodies  of  the  checks. 


14 


Add  the  bunch  of  ‘‘Ledger  Checks”  on  the  Comptometer 
and  prove  the  total  by  adding  the  corresponding  vouchers. 
You  now  have  a  predetermined  total  for  the  Billers  or  Book¬ 
keepers  to  balance  with.  The  charge  checks  go  to  the  Billers, 
while  the  vouchers  with  their  ledger  total  go  to  the  Auditor. 

If  a  charge  check  has  been  missorted,  the  grand  total  of 
all  the  ledgers  will  remain  the  same.  While  this  does  not 
affect  the  audit,  yet  if  the  Auditor  keeps  a  monthly  record 
of  Ledger  Totals,  he  should  be  notified  of  all  missorts. 

The  Billers  or  Bookkeepers  will  frequently  come  across 
charges  for  which  they  have  no  accounts.  If  they  have  not 
received  a  “New  Account ”  notice,  such  purchases  are  posted 
immediately  to  the  “Temporary  Account  Ledger,”  whether 
or  not  the  account  is  desirable.  This  cuts  down  the  number 
of  temporary  missing  charges  in  the  Auditing  Department. 
The  charge  checks  of  the  “Temporary  Ledger”  are  then 
turned  over  to  the  Credit  Manager  for  investigation. 

If  the  “Voucher  Feature”  is  not  used,  there  being  but  one 
part  of  the  check,  it  becomes  necessary  to  throw  out  all  “No 
Accounts”  and  delay  their  posting  until  the  charges  are  in¬ 
vestigated.  Consequently  the  Auditing  Department  will 
not  receive  and  therefore  cannot  include  the  “No  Accounts” 
until  investigation  is  completed  and  they  are  posted.  This 
causes  additional  work  in  the  Auditing  Department  when 
they  do  come  through,  as  the  missing  checks  must  be  can¬ 
celled  on  the  back  records. 

In  the  Auditing  Department  the  ledger  “Letter  or  Num¬ 
ber”  is  stamped  on  the  back  of  the  vouchers.  This  is  an 
aid  to  the  tracers.  Frequently  you  are  unable  to  locate  the 
record  of  a  charge.  The  corresponding  voucher  can  be 
found  by  looking  through  the  Clerks’  Tissues  and  locating 
the  check  number.  It  will  indicate  the  ledger  to  which  it 
was  posted.  This  illustrates  only  one  of  the  advantages  of 
stamping  the  ledger  number  or  letter  on  the  vouchers. 


Ledger 

Checks 


“No 

Accounts” 


Voucher 

Feature 


Ledger 
Letter 
or  Number 


15 


Lipman,  Wolf  &  Co.,  Portland,  Ore.  A  corner  of  the  Audit  Department. 


Audit  Department,  Bon  Marche  Department  Store,  Seattle,  Wash. 


16 


The  “Charge  Auditors”  then  prove  the  Ledger  Totals 
which  were  determined  by  the  charge  office.  The  mere 
fact  that  the  totals  are  proved  without  the  aid  of  any  form  of 
listed  record  is  positive  evidence  that  all  the  amounts  are 
plainly  written.  They  will  therefore  be  given  the  same 
reading  during  the  process  of  obtaining  the  Clerk  and  De¬ 
partment  charge  sales. 

If  the  Ledger  Totals  do  not  agree  with  those  of  the  charge 
office,  comparison  with  the  body  of  the  check  will  be  greatly 
facilitated  by  keeping  the  vouchers  in  the  same  ledger  order. 

As  soon  as  the  Ledger  Totals  are  audited,  the  auditor 
turns  the  bundles  of  vouchers  over  to  the  sorters  for  segrega¬ 
tion  to  Departments  and  Clerks,  in  the  same  manner  as  the 
cash  checks. 

Each  Clerk’s  bundle  is  then  totaled  and  the  amount  en¬ 
tered  on  the  Clerk  and  Department  Sales  Record  Sheet. 

The  advantage  of  Perforated  Vouchers  on  the  charge 
checks,  showing  the  date,  department,  clerk  number  and 
the  amount  of  the  sale,  is  that  by  this  method  the  Book¬ 
keeping  and  Auditing  is  done  simultaneously  and  the  book¬ 
keeper  also  always  retains  the  bodies  of  the  charge  checks 
in  their  posting  order. 

In  most  cases  where  a  charge  is  held  out,  it  comes  through 
the  following  or  second  day,  and  for  this  reason  it  is  hardly 
necessary  to  immediately  start  a  search  for  it.  Keep  a  rec¬ 
ord  of  the  missing  charges,  and  as  the  belated  checks  come 
in,  cancel  them  with  a  dating  stamp.  After  an  arbitrary 
date,  all  charges  not  in  should  be  duplicated  from  the  tripli¬ 
cate  or  sales  book  tissue. 

The  charge  index  should  be  made  in  the  form  of  an  envel¬ 
ope  (see  illustration,  page  18).  At  the  close  of  business  each 
day  the  clerk  tears  out  the  charge  tissues  for  the  day  and 
places  them  in  the  Index  Envelope. 


Auditors1 
Proof  of 
Ledger 
Totals 


Perforated 

Vouchers 


Missing 

Charge 

Checks 


Charge 

Index 

Envelope 


1 7 


i8 


Charge  Index  Envelope. 
Size  3 /z  x  6  in. 


This  manner  of  handling  the  charge  tissues  eliminates  a 
great  amount  of  work  and  reduces  the  tissue  troubles  to  a 
minimum.  No  more  sorting  or  filing  of  tissues  is  necessary, 
as  it  is  now  automatically  accomplished  when  the  tissues  are 
placed  in  their  respective  Index  Envelopes. 

If  the  C.  O.  D.  and  Will  Call  sales  form  a  very  small  per¬ 
centage  of  the  volume  of  business,  a  good  plan  is  to  first  bal¬ 
ance  each  respective  grand  total,  then  sort  the  C.  O.  D.s  and 
Will  Calls  in  with  the  charges  and  treat  them  as  such.  This 
eliminates  separate  subdivisions  which  would  otherwise 
necessitate  more  assembling  of  totals. 

When  a  C.  O.  D.  Sale  has  been  made  the  goods  are  first 
inspected  and  wrapped.  The  Inspector  then  pastes  the  ori¬ 
ginal  C.  O.  D.  Sales  Check  and  perforated  voucher  on  a  C. 
0.  D.  tag  and  attaches  it  to  the  package.  She  pastes  the 
duplicate  voucher  on  the  package  for  identification. 

The  duplicate  C.  O.  D.  Sales  Check  is  filed  for  reference. 

The  C.  O.  D.  package  is  then  sent  to  the  delivery  room  where 
it  is  routed. 

Enter  on  a  triplicate  C.  O.  D.  “Route  Sheet”  all  packages 
to  be  delivered  and  amounts  to  be  collected.  As  these  entries 
are  made,  detach  the  Original  Voucher  from  the  C.  0.  D.  Sales 
Check  and  place  it,  face  down,  on  a  spindle.  This  keeps 
them  in  the  same  order  as  the  Route  Sheet  entries. 

Each  copy  of  the  Route  Sheet  should  be  on  paper  of  a  dif¬ 
ferent  color  for  ready  identification.  Give  the  original  to  the 
driver.  Send  the  duplicate  to  the  Auditing  Dept.,  and  re¬ 
tain  the  triplicate  in  the  Record  Room. 

When  the  drivers  go  out  with  the  C.  O.  D.  packages,  re¬ 
move  the  vouchers  from  the  spindle,  place  them  in  an  envel¬ 
ope  and  attach  it  to  the  duplicate  route  sheet ;  then  send  them 
to  the  Auditing  Dept. 


C.  O.  D.s 
and 

Will  Calls 


C.  O.  D. 
Inspector 


Delivery 

Room 


19 


j 

\ 

7 

1 

L  e*  ' 

ft  *9  i 

ft  > 

ft  ft 

CO 

% 

8 

o 

Z 

v.ft 

i 

ft  ft  1 

ft  ft 

ft  ft 

ft 

— 

_ 

0 

20 


Driver’s  C.  0.  D.  Route  Sheet  (Size  12  x  14  in.) 


Add  the  C.  O.  D.  amounts  on  each  Route  Sheet;  then  add 
the  vouchers  from  the  corresponding  envelope  and  prove  one 
total  against  the  other.  If  the  totals  agree,  turn  the  vouchers 
over  to  the  sorters  to  segregate  according  to  departments  and 
clerks. 

At  the  time  of  making  the  C.  O.  D.  deliveries,  the  driver 
notes  the  disposal  on  the  Route  Sheet,  i.  e.,  he  notes  under  the 
respective  heading: 

“  Amount  of  Cash  Received.” 

“Sent  Again.” 

“Wrong  Address.” 

“Return  to  Stock.” 

After  making  his  deliveries  the  driver  takes  all  undelivered 
packages  to  the  Return  Room.  The  receipt  of  these  are  in¬ 
dividually  acknowledged  on  the  Driver’s  Route  Sheet.  The 
Route  and  Sheet  numbers  are  noted  on  the  back  of  the  C.  O. 
D.  tags  for  final  disposal. 

In  cases  where  part  of  a  C.  O.  D.  is  paid  and  the  balance  is 
to  be  returned  to  stock,  the  driver  notes  this  on  the  back  of 
the  C.  O.  D.  tag.  He  also  enters  in  the  respective  columns  of 
the  C.  O.  D.  Route  Sheet  the  amount  paid  and  the  amount  to 
be  returned  to  stock. 

The  driver  now  turns  over  to  the  C.  0.  D.  cashier  his  Route 
Sheet  and  cash  collections.  The  cashier  adds  the  “Amount 
Received”  column  on  the  Comptometer  and  balances  against 
the  Cash  Received.  She  then  stamps  the  Route  Sheet  “Paid” 
and  sends  it  to  the  Auditing  Dept. 

The  Comptometer  operators  now  add  the — 

‘  ‘  Amounts  Received  ’  ’ 

“Send  Agains” 

and  “Returned  to  Stocks.” 

Then  cross-add  these  totals  and  balance  against  the 
“Amount”  column  of  the  Duplicate  Route  Sheet. 


In  the 

Auditing 

Dept. 


Deliveries 

and 

Returns 


Balancing 

Drivers* 

C.  O.  D. 
Collections 


Receipted 
Route  Sheets 
in  Auditing 
Dept. 


Send 

Agains 


C.  O.  D.s 
Returned 
to  Stock 


‘  ‘  Send  Agains  ’  ’  are  re-routed 
and  are  entered  on  a  Send 
Again  Route  Sheet  by  the 
Return  Room  clerk.  The 
route  and  sheet  numbers  which 
are  on  the  backs  of  the  C.  O. 
D.  tags  are  entered  on  the  Send 
Again  Route  Sheets. 

The  department  and  clerk 
have  already  received  credit 
for  the  sale  from  the  voucher 
which  was  detached  when  the 
package  was  first  sent  out. 

When  the  '‘Send  Agains’ ’ 
are  paid  or  other  final  disposi¬ 
tion  is  made,  they  are  can¬ 
celled  on  the  original  route 
sheet  by  the  Auditors. 

“Send  Agains”  the  second 
or  third  time  must  be  handled 
in  the  same  manner  as  the  first. 

A  C .  O .  D .  “  Return  to  Stock  ’  ’ 
is  recorded  on  a  return  form  by 
the  return  clerk  and  with  the 
tag  attached  to  the  package  is 
sent  to  the  department  from 
which  it  was  purchased.  The 
department  head  or  assistant 
receipts  for  the  goods  on  the 
back  of  the  tag.  The  Return 
Room  sends  the  tags  to  the  C. 
O.  D.  auditors  who  use  them  to 
cancel  the  entries  on  the  orig¬ 
inal  Route  Sheet. 


22 


Driver’s  Send  Again  Sheet  (Size  12  x  6  in.) 


These  C.  O.  D.  tags  now  become  credit  memoranda  and 
are  deducted  from  the  clerk  and  department  sales. 

The  Hold  and  Express  C.  O.  D.s  are  written  upon  separate 
route  sheets  according  to  their  respective  departments  and 
follow  the  same  routine  as  the  others. 

Handle  the  “Off  Routes”  the  same  as  “Send  Agains.” 

Some  stores  use  a  consecutive  register  number  for  the  C. 
O.  D.  sales.  The  majority  of  houses,  however,  have  found 
that  the  consecutive  numerical  register  system  is  unneces¬ 
sary  and  have  eliminated  it. 

For  tracing  purposes,  they  enter  on  the  route  sheet  the 
serial  number  of  the  C.  O.  D.  sales  check. 

The  Route  Sheet  should  provide  separate  columns  for 
the  ‘  ‘ Cash  Received ,  ”  “ Send  Agains ’  ’  and  ‘  ‘  Return  to  Stocks,  ’ 9 
because  of  its  advantages  to  the  Auditor  and  its  assistance 
to  the  claim  departments. 

In  order  to  distinguish  the  Route  Sheets  in  case  one  is 
mutilated,  it  is  well  to  have  the  Serial  number  printed  at 
both  the  top  and  bottom. 

The  Route  Writers  are  supplied  with  the  C.  0.  D.  and 
Send  Again  Sheets  by  the  C.  O.  D.  cashier. 

They  are  numbered  consecutively  and  are  checked  numeri¬ 
cally  by  the  auditors  to  prevent  the  loss  of  one. 

A  separate  record  of  cash  credits  by  departments  and 
clerks  is  sometimes  made,  but  it  is  more  simple  to  total  and 
balance  the  “Charge,”  “C.  O.  D.,”  and  “Will  Call”  credits; 
then  sort  them  all  together  and  obtain  the  individual  depart¬ 
ment  and  clerk  records.  Use  the  same  form  as  is  used  for 
the  cash  and  charge  records. 


Hold 

and  Express 
C.  O.  D.s 

Off  Routes 

Register 

Numbers 


Form  of  the 
Route  Sheets 


Credits  or 
Refunds 


23 


Clerk’s  To  arrive  at  the  clerk’s  individual  net  sales,  use  a  large 
Individual  ruled  sheet.  Head  each  column  with  the  department  num- 
Net  Sales  ker>  Then  under  the  proper  department  number,  write 
the  clerk  number,  gross  cash  and  charge  amount.  Total 
these  and  deduct  the  credits.  The  sum  of  these  net  sales 
should  balance  with  the  net  department  sales. 


Department  The  reason  that  some  department  stores  have  changed  to 
and  Clerk  the  department  number  system,  is  because  the  departments 
Numbering  pave  exceeded  the  number  of  letters  in  the  alphabet,  which 
necessitated  the  doubling  up  of  a  letter  or  the  annexing  of  a 
figure  to  a  letter. 


24 


(  Fo  earth  Carbo~n  Copy) 


ADJUSTING  BUREAU 


CLAIM  DEPT 

CHARGE  CREDIT 

l  f.  ,  '  •  y-:_,  ■' 

MAIN  OFFICE* 


GIMBEL  BROS 

Retail 

Receipt 


D  43698 


D  43698 


SALESPERSON  8ECTION 


SALESPERSON  SECTION 


SALESPERSON  SECTION 


D  43698 


CUSTOMER 


Name 


Address 


call  Number 


NO 

ARTICLES 

PRICE 

CUSTOMER  WILL  PLEASE  PRESENT  THIS  IN  CASE  OF  ERROR 


26165  8T  UN, TED  AUTOGRAPHIC  REGISTER  CO..  CHICAGO 


Charge  Credit  Form  (Size  5%  x  4[4  in.) 


Numbers  are  cheap  and  inexhaustible  and  are  as  easily  Department 
written  as  letters.  The  numbering  of  departments  suggest-  anc*  Clerk 
ed  the  practically  inexhaustible  method  of  numbering  sales  Numbering 
people,  which  at  the  same  time  embodies  the  location  of 
the  clerk. 


25 


Audit  Department,  David  Spencer  Ltd.,  Vancouver,  B.  C. 


Audit  Department,  Raphael  Weill  &  Co.  (The  Whitehouse),  San  Francisco,  Cal. 


26 


By  numbering  the  sales  people  from  01  up,  in  each  depart¬ 
ment,  and  prefixing  this  number  by  the  department  number 
they  are  charged  to,  the  department  becomes  part  of  the 
sales  number,  e.  g.,  No.  3601  indicates  that  the  clerk’s  num¬ 
ber  is  01  in  36  department.  However,  the  clerk  when  giving 
the  number  would  give  it  in  full  as  3601 .  It  would  otherwise 
be  confusing  as  there  is  an  01  in  every  department. 

The  reason  for  prefixing  the  numbers  from  1  to  9,  inclu¬ 
sive  with  cipher,  is  for  the  purpose  of  establishing  the  in¬ 
variable  rule  of  knowing  that  the  two  figures  to  the  right 
always  represent  the  clerk  number  and  whatever  is  to  the 
left  of  these,  the  department. 

This  system  admits  of  99  clerks  in  a  department  and  is 
usually  sufficient  with  the  possible  exception  of  the  toy 
department  during  the  holiday  season.  In  this  case  it  is 
overcome  by  using  an  additional  department  number  and 
starting  the  clerk  numbers  at  01  again;  e.  g.,  if  72  is  the  toy 
department,  the  following  number  can  be  left  blank.  Then 
when  the  clerks  are  numbered  to  7299,  continue  with  7301 
and  up.  Otherwise  use  any  vacant  department  number  for 
the  emergency. 

Non-selling  departments  should  be  numbered  also  and 
the  employees  in  each  of  these  departments  numbered  in  a 
similar  manner  as  the  sales  people;  e.  g.,  if  75  is  the  largest 
selling  department  number  in  use,  it  is  advisable  to  leave, 
say,  ten  numbers  vacant  and  start  numbering  the  non-sell¬ 
ing  departments  with  86.  This  leaves  the  opportunity  of 
adding  additional  selling  departments  without  disturbing 
the  non-selling  numbers.  If  more  than  ten  selling  depart¬ 
ments  are  added,  merely  change  the  non-selling  department 
numbers  from  86  to  96. 

Clerks  are  frequently  asked  to  sell  temporarily  in  depart¬ 
ments  other  than  their  regular  one.  In  this  case  use  a  general 
book,  preferably  with  checks  of  a  different  color,  of  the  de¬ 
partment  transferred  to.  The  clerk  should  write  her  full 


Department 
and  Clerk 
Numbering 


Selling  in 
Other  Than 
Regular 
Departments 


27 


28 


R.  H.  White  Co., 


number  immediately  after  the  printed  or  perforated  depart¬ 
ment  number;  e.  g.,  if  3601  sold  temporarily  in  42  depart¬ 
ment,  the  number  appears  thus, “42 — 3601.’ ’ 

If  the  form  of  sales  check  is  adopted  which  provides  for 
temporary  selling  outside  of  the  regular  department,  as 
illustrated  on  page  8,  it  will  not  be  necessary  to  use  a  general 
book.  A  “general  book”  is  usually  ownerless  and  is  fre¬ 
quently  unaccounted  for. 

If  selling  in  more  than  one  department  during  the  day, 
use  a  separate  index  or  summary  for  each  department. 

In  order  to  know  that  a  clerk  continues  each  day  with 
the  sales  check  next  in  numerical  sequence,  lay  the  indexes 
of  two  consecutive  days  side  by  side  in  numerical  order. 
Look  at  the  last  check  number  used  on  the  previous  day, 
then  see  if  the  first  check  the  following  day  continues  with 
the  next  number.  If  the  clerk  should  be  absent,  insert  a 
dummy  index  for  that  day,  indicating  the  last  check  used. 

The  old  method  of  alternating  the  sales  books  daily  is 
practically  obsolete. 

The  failure  to  turn  in  unfinished  books  by  clerks  who 
have  left  is  a  frequent  cause  of  annoyance.  To  overcome 
this,  all  clerks  should  be  required  to  turn  in  their  sales 
books  to  the  paymaster  before  drawing  their  final  pay 
envelope. 

Another  method  is  to  have  the  timekeeper  make  a  daily 
report  showing  as  “left”  any  clerk  who  has  been  absent  say 
for  a  week.  A  collection  can  then  be  made  of  all  absentees’ 
sales  books. 

It  has  been  found  both  economical  and  convenient  to  use 
a  separate  cash  and  charge  book  in  one  cover — economical 
for  the  reason  that  a  tissue  is  of  no  advantage  on  a  cash  sale, 
and  if  only  one  style  of  book  is  used  the  tissue  is  virtually 
wasted. 


Consecutive 
Use  of 
Checks 


Missing 

Sales 

Books 


Sales 

Books 


29 


30 


Audit  Department,  Crowley  Milner  Co.,  Detroit,  Mich. 


Two  books  are  a  convenience  for  the  reason  that  the 
cash  is  usually  on  white  and  the  charge  on  buff  paper,  so 
that  in  handling  they  can  be  distinguished  at  sight. 

The  buff-colored  filler  which  contains  the  triplicate  or 
tissue  is  used  for  all  Charge,  C.  0.  D.  and  Will  Call  sales. 

The  Book  and  Check  Numbers  should  be  printed  on  the 
right  side  of  the  check.  This  is  a  convenience  when  thumb¬ 
ing  through,  as  the  numbers  are  then  always  exposed. 

The  Department  number  is  usually  placed  on  the  left  side 
of  the  check  and  the  space  for  the  Salesperson’s  Number  ad¬ 
jacent  and  to  the  right  of  it. 

It  is  advantageous  to  use  the  charge  filler  for  all  transfer 
sales  for  the  reason  that  sometimes  customers  purchasing  on 
a  transfer  may  intend  to  pay  cash,  but  when  through  buying 
discover  they  have  not  sufficient  money.  Under  this  plan  the 
index  is  not  affected  by  any  change  made.  In  case  white 
checks  have  been  used  it  necessitates  the  voiding  of  these 
cash  checks  and  the  writing  of  new  C.  O.  D.s. 

The  cash  transfer  sales,  being  in  the  triplicate  charge  filler, 
require  a  separate  audit. 

When  two  fillers  are  used  it  is  also  a  good  idea  to  have  a 
separate  cash  and  charge  index.  This  removes  the  possi¬ 
bility  of  the  clerk  entering  charge  or  C.  O.  D.  amounts  in 
the  cash  column  or  vice  versa. 

This  is  also  an  aid  to  the  auditing  department,  as  both 
phases  of  the  work  can  be  done  simultaneously  without  in¬ 
terference. 

Next  in  importance  to  accuracy  and  speed,  is  discipline. 
This  is  promoted  by  the  use  of  the  Comptometer,  inasmuch 
as  the  operator  remains  at  her  desk  while  doing  original  and 
verifying  work.  The  necessity  of  moving  about  the  office, 


Sales 

Books 


Discipline 
in  Auditing 
Department 


3i 


REPORT 

Date . 191 . 

P.  M/s 

figured 

wrong 

00 

Wrong 

amount 

P.  M/s 

on  Check 

24 

Used 

wrong 

Dept. 

Book 

Amts. 

changed 

on  Check 

<r> 

Amount  of 
sale  in 
wrong 
space  on 
Checks 

vO 

J 

O  y 

7  a 

a 

> 

zz  j  tz 

Omitted 
Clerk  No. 
on  Check 

iT\ 

Dept,  and  I 

Clerk  Nos.  Omitted 

left  off  |  Dept.  No. 

Void  ■  on  Check 

Checks  j 

Can’t 

Read 

Clerk 

No. 

-r 

oz  \ 

Poor 

Figures 

Checks 
not  voided 
on  index 

BLUNDER 

ERRORS 

Index 

not 

Totaled 

sO 

Wrong 

sale 

!  amounts 
j  on  index 

<NI 

Index 

T  otals 
in  wrong 
Place 

vOi 

Amount 
of  sale 
omitted 
!  on  index 

- 

Omitted 
Dept.  No. 
on  index 

T1" 

Amounts 
on  index 
entered 
opposite 
wrong  No. 

o 

INDEX 

Omitted 
Book  No. 

|  on  index 

cn 

Entered 
in  wrong 
column  of 
ex 

o 

Omitted 
Clerk  No. 
on  index 

£  ~o 

Z 

ao 

o 

r^. 

s 

a 

- . — - - - - - - —  o 

Omitted 
date  on 
Index 

- 

Index 

Added 

Wrong 

r-x 

Lu 

32 


Blunder  Report  (Size  7%  x  8%  in.) 


which  causes  annoyance  to  the  co-workers  as  well  as  waste 
of  time,  is  eliminated. 

The  extreme  noiselessness  of  Comptometer  operation  is  in 
itself  a  quality  to  be  considered. 

The  brunt  of  reporting  “ error-makers’’  falls  principally 
on  the  auditing  and  bookkeeping  divisions.  This  should 
be  done  systematically.  Forms  should  be  provided  (see  oppo¬ 
site  page)  covering  the  most  common  mistakes  and  the  clerk 
numbers  noted  thereon  immediately  upon  discovery.  “Do 
it  now”  applies  very  forcibly  in  this  connection. 

Errors  are  frequently  caused  by  the  cashiers  and  inspect¬ 
ors  stamping  over  the  amounts.  This  can  be  remedied  by 
instructing  them  to  make  all  stamp  impressions  on  the  back 
of  the  checks  and  vouchers  instead  of  on  the  face. 

It  has  become  customary  for  department  stores  to  main¬ 
tain  a  school  of  instruction,  where  all  new  employees  are 
given  a  regular  course.  All  the  details  of  the  system, 
salesmanship,  personal  appearance,  etc.,  are  included.  When 
the  salesperson  is  assigned  to  a  department  she  understands 
fully  what  is  expected  of  her. 

In  this  same  school  the  blunder-makers  are  reprimanded 
and  their  faults  corrected.  A  great  deal  of  stress  is  laid  on 
the  importance  of  accuracy,  legible  figures  and  writing. 

A  special  instructor  can  easily  utilize  every  moment  of  his 
time  in  looking  after  the  many  details  of  his  position.  When 
he  is  given  the  proper  authority  and  co-operation — and  he 
cannot  be  successful  without  it — the  increased  efficiency  of 
the  entire  store  is  very  apparent. 

It  is  only  by  constant  vigilance  that  error  troubles  can  be 
reduced  and  kept  at  a  minimum. 

The  Comptometer  is  especially  adapted  to  Dry  Goods 
Check  Auditing  for  the  reason  that  in  verifying  a  result  the 
work  is  done  direct  from  the  original  data  and  not  from  a 
copy.  The  second  or  verifying  operation  is  entirely 


Careless 

Sales 

People 


Instructions 
to  Sales 
People 


Comptometer 

Accuracy 

and 

Adaptability 


33 


Speed 


A 

Competitive 

Test 


independent  of  the  first.  The  operator  cannot  be  misguided 
by  any  former  error.  Transpositions — the  most  common  of 
all  arithmetical  errors, — are  practically  impossible  on  the 
Comptometer,  because  the  touch  operation  eliminates  the 
constant  changing  of  the  attention  from  the  work  to  the  key¬ 
board. 

Speed  when  combined  with  accuracy  is  an  important 
economic  factor  to  be  considered  in  the  selection  of  an  adding 
machine. 

The  speed  of  the  Comptometer  is  limited  only  by  the 
skill  of  the  operator  and  is  due  to  its  one-motion,  all-key 
method  of  operation  which  requires  no  other  hand  move¬ 
ments  save  the  fingering  of  the  keys — no  crank  to  pull  or  turn 
or  motor  to  set  in  motion.  The  result  of  each  key  depression 
is  immediately  recorded  in  the  register.  Because  of  its 
superior  speed,  the  Comptometer  has  been  barred  from  all 
national  speed  contests  for  many  years. 

The  rapidity  with  which  check  auditors  operate  the  Compt¬ 
ometer  may  be  judged  from  the  fact  that  they  ordinarily 
maintain  an  average  of  75  to  80  checks  a  minute,  including 
the  writing  of  totals.  During  a  recent  speed  contest,  100 
sales  checks  were  added  in  33  seconds.  We,  however,  cite 
this  merely  as  an  example  of  expert  operation. 

One  of  the  large  dry  goods  firms  some  months  ago  accepted 
a  proposition  from  the  representative  of  an  Adding-Listing 
Machine  Company,  for  a  competitive  test  between  an  elec¬ 
tric  model  of  his  machine  and  the  Comptometer.  Approxi¬ 
mately  6,000  of  the  regular  sales  checks  were  provided  for 
the  trial;  all  of  them  were  to  be  added,  and  the  totals  and 
the  sub-totals  entered  upon  the  audit  distribution  sheets,  the 
same  sales  checks  being  used  in  each  case. 

One  of  the  store’s  own  operators  first  added  the  checks  on 
the  Comptometer,  setting  down  on  the  auditors’  sheets,  as 
she  went  along,  the  sub-totals  representing  the  sales  of  each 


34 


individual  clerk,  and  completed  the  addition  and  entry  of 
6,000  checks  in  one  hour  and  fifty  minutes. 

An  expert  operator,  furnished  by  the  people  demonstrating 
the  listing  machine,  then  took  the  same  checks  and  ran 
them  through,  making  the  additions  only.  This  opera¬ 
tor  did  not  stop  to  take  up  a  pen  and  enter  the  sub-totals 
on  the  auditors’  sheets,  but  continued  adding  without  in¬ 
terruption;  she  did  not,  in  fact  perform  one-half  the  work  done 
by  the  Comptometer  operator,  yet  it  took  her  thirty  minutes 
longer  to  merely  add  the  checks  than  it  did  the  Comptometer 
operator  to  do  all  the  work. 

The  outcome  of  the  test  was,  that  the  total  obtained  by 
the  Comptometer  operator  balanced  to  the  cent  the  first 
time  over,  while  the  listing  machine  operator  failed  to  get 
the  correct  result.  In  checking  over  the  list,  three  mistakes 
were  found;  but  the  time  required  to  check  the  list  takes 
about  as  long  as  it  does  to  run  the  checks  again  on  the 
Comptometer. 

The  failure  of  the  listing  machine,  in  this  trial,  to  show 
anything  like  the  results  obtained  with  the  Comptometer, 
definitely  settled  in  the  auditor’s  mind  the  superiority  of  the 
Comptometer  for  auditing  work.  He  could  readily  see  that 
not  only  less  help  would  be  required,  but  the  results  obtained 
would  be  far  more  satisfactory. 

Many  cases  are  on  record  where  a  cut  of  50  per  cent  in  the 
force  has  been  made  as  a  direct  result  of  Comptometer 
service. 


Comptometer 
Rapid  and 
Accurate 


Conclusion 
Drawn  from 
Trial 


35 


Audit  Department,  Kaufmann’s  Department  Stores  (Inc.)*  Pittsburgh,  Pa. 


Audit  Department,  Kaufmann  &  Baer,  Pittsburgh,  Pa. 


36 


Bookkeeping  Department 


Bookkeepers  have  several  different  methods  of  proving 
postings.  One  includes  the  use  of  the  Posting  Slip,  on  which 
the  amount  of  each  Debit  and  Credit  is  entered  as  it  is  posted. 
The  amounts  on  the  Posting  Slip  are  then  totaled  and  com¬ 
pared  with  total  of  the  original  items. 

Another  method,  now  little  used,  is  that  of  employing  a 
Check  Figure. 

The  Comptometer  Method  offers  the  simplest,  quickest 
and  mo^t  accurate  means  of  Proving  Postings.  It  includes 
the  use  of  Debit  and  Credit  Markers  (illustrated  on  the  fol¬ 
lowing  page)  and,  when  the  posting  is  completed,  the  adding 
direct  from  items  in  the  Ledger. 

The  assurance  of  a  correct  balance  at  the  end  of  the  month 
is  certainly  worth  the  few  minutes’  work  it  takes  each  day  to 
prove  the  postings. 

Drop  a  Blue  Debit  Marker  in  the  Ledger  for  each  Debit 
posting  as  made.  Then  go  through  and  add  on  the  Compt¬ 
ometer  the  amount  of  each  Debit  posting  indicated  by  the 
markers.  Now  balance  this  result  against  the  total  of  the 
items  from  which  postings  were  made. 

Do  the  same  with  the  Credit  postings,  using  the  Pink 
Credit  Markers. 

By  Proving  the  Postings  in  this  manner  daily,  the  Ledger 
is  always  in  balance,  the  time  and  effort  required  is  very 
slight,  and  it  enables  immediate  detection  of — 

Any  posting  to  wrong  side  of  account, 

Any  posting  of  wrong  amount, 

Any  transposition  of  figures. 

Because  of  its  wonderful  speed  on  addition  and  subtrac¬ 
tion  the  Comptometer  is  particularly  adapted  to  the  Balanc¬ 
ing  of  Ledger  Accounts. 


Ledger 

Work- 

Proving 

Daily 

Postings 


Method 


Balancing 

Ledger 

Accounts 


37 


For  Checking 
Credit  Postings 


Insert  ^Credit  Marker  in  the 
ledger  opposite  each  credit 
posting  as  made.  When 
postings  for  the  day  are 
completed,  add  on  the 
Comptometer  all  credits 
posted  in  the  ledger  and 
check  against  total  of  the 
cash  book  or  journal. 


Use  the  Debit  Markers  in 
like  manner  for  checking 
debit  postings. 


Felt  &  Tarrant  Mfg.  Co 

1713-1735  N.  Paulina  St, 
Chicago,  III. 


Comptometer  Debit  Marker. 
Blue. 


Comptometer  Credit  Marker. 
Pink. 


Debit  Marker 


For  Checking 
Debit  Postings 


Insert  a  Debit  Marker  in 
the  ledger  opposite  each 
debit  posting  as  made. 
When  postings  for  the  day 
are  completed  add  on  the 
Comptometer  all  debits 
posted  in  the  ledger  and 
check  against  total  of  the 
charge  sheets  or  journal 

Use  the  Credit  Markers  in 
like  manner  for  checking 
credit  postings. 

Felt  &  Tarrant  Mfg.  Co. 

1713-1735  N.  Paulina  St. 

Chicago,  111. 

\ _ __ _ J 


Credit  Marker 


38 


It  has  been  proved  over  and  over  again  in  the  experience  of 
thousands  of  bookkeepers  that  this  work  can  be  done  with  the 
Comptometer  in  from  20  to  50%  less  time  than  by  any  other 
method. 


JOHN  H 

ALLEN,  256  10th  St. 

DATE 

DR. 

BAL. 

CR. 

DATE 

12/1 

12/3 

7 

13 

24 

116.50 

4.78 

17.24 

66.75 

62.74 

268.01 

$101.66 

75.00 

3.48 

87.00 

.87 

166.35 

12/10 

12/10 

12/24 

26 

Place  the  Comptometer  on  the  desk  close  up  beside  the 
ledger.  Add  the  Credit  side  of  the  account,  then  the  Debit, 
penciling  in  the  totals. 

With  the  Debit  remaining  in  the  machine  subtract  the 
Credit — the  result  is  the  balance  of  the  account. 

Add  back  the  Credit  before  clearing  the  machine,  which 
again  gives  the  total  Debit,  thus  proving  the  balance. 

It’s  hard  to  conceive  a  machine  better  suited  for  the  ardu¬ 
ous  work  of  taking  trial  balance  than  is  the  Comptometer. 

Its  rapid  one-motion  action,  the  quick  and  positive  proof 
it  affords  of  every  result  and  the  simple,  easy  method  of  its 
operation  makes  it  the  ideal  machine  for  this  work. 

There  are  four  distinct  methods  employed  in  the  taking  of 
trial  balances.  They  are  the 
Book  Method, 

Sheet  Method, 

List  Method, 

Sub-Total  Card  or  Sectional  Sub-Total  Ledger  Sheet 
Method. 


Sample 

Ledger 

Page 


Method 


Trial 

Balance 


Methods 


39 


4o 


Comptometer  Trial  Balance  Sub-Total  Sheet  (Size  to  Fit  Ledger.) 


The  Book  Method  has  two  objects: 

1 —  The  arrangement  of  balances  in  columnar  form  for  con¬ 
venience  in  adding. 

2 —  The  provision  of  a  convenient  record  for  use  of  the 
credit  man. 

The  primary  purpose  of  the  sheet  and  list  methods  is  simply 
convenience  in  adding. 

In  all  cases  where  the  balances  are  tabulated — whether  by 
book,  sheet  or  machine  method — the  list  is  merely  incidental 
to  the  main  object  of  arriving  at  the  correct  total. 

The  advantages  of  the  Sub-Total  Method  are  that  it  gives 
the  same  accurate  results  but  in  much  less  time;  permits  the 
adding  of  the  original  items  posted  in  the  Ledger,  section  by 
section;  gives  positive  proof  of  the  correct  footings  of  each 
section  before  leaving  it. 

By  the  Sub-Total  Method  all  need  of  a  list  is  obviated  with 
consequent  saving  of  time  and  effort,  for  it  is  as  easy  to  add 
the  balances  from  the  Ledger  pages  as  in  columnar  form. 

The  sections  may  be  marked  or  divided  by  Sub-Total  cards 
or  by  sectional  Sub-Total  Ledger  Sheets — preferably  the 
latter.  (See  illustration,  page  40.) 

The  use  of  the  Ledger  Sub-Total  Sheets  is  particularly  ad¬ 
vantageous  in  offices  where  a  physical  exhibit  of  each  trial 
balance  is  required  for  inspection  by  the  general  manager. 
This  sheet  (which  remains  permanently  in  the  ledger)  pro¬ 
vides  a  running  sub-total  at  the  end  of  each  index  section. 

The  loose-leaf  ledger  sheets  are  ruled  and  printed  with 
debit,  credit  and  adjustment  columns,  with  cross  rulings  for 
each  month  of  the  year.  The  ledger  is  added  section  by  sec¬ 
tion  on  the  Comptometer  and  the  running  sub-totals  are  jot¬ 
ted  down  on  the  sheets  at  the  end  of  each  index  section.  The 
final  footings  on  last  sheet,  of  course,  represent  the  total  of 
debits  and  credits,  or  debit  and  credit  balances,  as  desired. 


Sub-Total 

Method 


Ledger 

Sub-Total 

Sheets 


Method 
of  Use 


4i 


In  case  of  overlooking  an  account  in  the  first  adding,  or 
failure  to  balance  for  any  reason,  the  first  step  will  be  to 
prove  the  additions.  Here  the  Comptometer  affords  quick 
and  absolute  proof — the  only  real  proof  of  addition — Re¬ 
addition.  Re-add  the  original  ledger  balances,  check¬ 
marking  each  correct  sub-total.  If  an  error  is  found  in  any 
sub-total,  note  the  amount  of  plus  or  minus  in  the  adjust¬ 
ment  column  and  also  on  the  last  sub-total  sheet,  noting 
thereon  the  index  section  where  the  correction  was  made. 


42 


Some  of  the  Uses  of  the  Comptometer  in 
Dry  Goods  and  Department  Store 
Work  are  Here  Outlined 


Addition  of  charge  sales  checks  for  department  and  clerks’ 
totals. 

Addition  of  cash  sales  checks  for  department  and  clerks’ 
totals. 

Addition  of  C.  O.  D.  sales  checks. 

Addition  of  C.  O.  D.  route  sheets. 

Addition  of  “Will  Call”  sales  checks  for  department  and 
clerks’  totals. 

Addition  of  credits  or  refunds. 

Addition  of  cash  sales  checks  by  cashiers. 

Addition  of  charge  sales  checks  by  ledgers  for  verifying 
ledger  totals. 

Addition  of  vertical  and  cross  footings  on  recapitulation 
slips,  sheets  or  monthly  sales  record. 

Addition  of  clerks’  sales  indexes. 

Computing  clerks’  percentages  of  salary,  based  on  sales. 

Figuring,  proving  and  adding  inventories. 

Proving  extensions  on  sales  checks. 

Proving  daily  postings. 

Addition  of  balance  ledger. 

Totaling  debits  and  credits. 

Obtaining  debit  and  credit  balances  of  accounts. 

Taking  off  trial  balance  with  the  Comptometer  sub-total 
method. 


Auditing 

Department 


Bookkeeping 

Department 


43 


Audit  Department,  Boston  Store,  Milwaukee,  Wis. 


J.  L.  Brandeis  &  Son,  Omaha,  Neb.  A  corner  of  the  Audit  Department. 


44 


Totaling  of  customers'  bills. 


Proving  cost  extensions  and  additions  on  incoming  in¬ 
voices. 

Computing  selling  extensions  and  additions  on  incoming 
invoices. 

Computing  percentages  of  profit  on  incoming  invoices. 

Totaling  purchases  by  departments. 

Computing  percentages  of  increase  or  decrease  of  pur¬ 
chases,  sales  and  stocks  by  departments. 

Prorating  expense. 

Computing  American  values  of  foreign  monies,  etc.,  etc. 

Addition  of  deposit  slips. 

Addition  of  cash  book 

Addition  of  remittance  letters. 

Addition  of  bank  checks. 


Statistical 

and 

Remittance 

Work 


General 

Cashier’s 

Department 


45 


Controlled-Key  Duplex 


Adding  and  Calculating  Machine 


Compels  Correct  Operation 


46 


THE  CONTROLLED-KEY 
COMPTOMETER 

Adding,  and  Calculating,  Machine 


In  all  machines  not  wholly  automatic  there  is  a  human 
element  to  be  taken  into  account — an  element  always  prone 
to  error.  It  was  for  the  purpose  of  eliminating  to  the  last 
possible  degree,  the  chance  of  error  from  this  source — 
errors  due  to  the  inexperience  of  beginners  and  the  care¬ 
lessness  of  experienced  operators — that  the  Controlled-Key 
was  introduced.  The  effect  of  the  Controlled-Key  is  to 
compel  correct  operation. 

The  instant  any  key  is  misoperated  the  Controlled-Key 
notifies  the  operator  and  prevents  him  from  adding  another 
figure  until  the  error  is  corrected. 

By  its  own  action  the  machine  automatically  enforces 
accurate  operation — leaves  nothing  to  the  hazard  of  inexpe¬ 
rience  or  carelessness  on  the  part  of  the  operator.  For  if 
misoperated,  the  machine  absolutely  refuses  to  do  another 
lick  of  work  until  the  error  is  corrected. 

The  keys  are  so  designed  as  to  afford  an  easily  yielding 
contact  which  eliminates  all  unpleasant  shock  and  enables 
the  operator  to  work  for  hours  without  finger  fatigue. 

Bear  in  mind  that  with  all  these  improvements  in  the 
interest  of  accurate  operation,  there  has  been  no  sacrifice  of 
that  phenomenal  speed — no  limiting  of  that  wide  range  of 
service — which  have  always  been  distinctive  features  of  the 
Comptometer. 


Enforces 

Accuracy 


Easy  Key 
Action 


47 


The  Comptometer  is  furnished  in  three  sizes — 8,  10  and 
12  columns.  These  machines  are  identical  in  all  respects, 
except  for  the  greater  keyboard  capacity  offered  by  the  ad¬ 
ditional  columns.  All  additions,  multiplications,  divisions, 
subtractions,  in  whole  numbers  or  fractions  decimally  ex¬ 
pressed,  can  be  handled  on  the  regular  Standard  Model 
Comptometer  without  any  change  or  adjustment  whatever. 
This  unlimited  range  of  service  makes  a  great  multiplicity 
of  special  models  unnecessary. 

But  for  use  where  it  is  inconvenient  or  undesirable  to  deal 
with  fractions  decimally,  the  Comptometer  is  supplied  with 
columns  for  the  addition  of  common  fractions  in  quarters, 
eighths  and  twelfths. 


Figuring  Profit  on  Incoming  Invoices  with  the  Comptometer. 


4» 


The  Test  of  Service 


The  number  and  character  of  stores  using  the  Comp-  Some 
tometer  is  strikingly  significant  of  its  value  on  auditing  work.  Comptometer 
In  the  following  list  we  are  able  to  show  only  a  few  such  stores 
users,  located  in  various  parts  of  the  country.  We  only 
regret  that  space  prevents  publication  of  the  entire  list  of 
our  Department  Store  customers,  every  one  of  whom  we 
highly  appreciate. 

Comptometers 

Crowley  Milner  Co.,  Detroit,  Mich .  20 

Gimbel  Bros.,  Milwaukee,  Wis .  11 

Adams,  Meldrum  &  Anderson  Co.,  Buffalo,  N.  Y .  7 

Kaufmann’s  Department  Stores  (Inc.),  Pittsburgh,  Pa .  .  13 

Siegel,  Cooper  &  Co.,  Chicago,  Ill .  21 

Raphael  Weill  &  Co.  (The  White  House),  San  Fran¬ 
cisco,  Cal .  12 

Stix,  Baer  &  Fuller  (Grand  Leader),  St.  Louis,  Mo.  ...  4 

L.  S.  Ayres  Co.,  Indianapolis,  Ind .  8 

John  Taylor  Dry  Goods  Co.,  Kansas  City,  Mo .  14 

A.  Hamburger  &  Son,  Los  Angeles,  Cal .  15 

Lipman  Wolfe  &  Co.,  Portland,  Ore .  9 

J.  N.  Adam  Co.,  Buffalo,  N.  Y .  11 

Frederick  &  Nelson,  Seattle,  Wash .  13 

Carson,  Pirie,  Scott  &  Co.,  Chicago,  Ill .  66 

Pettis  Dry  Goods  Co.  (New  York  Store),  Indian¬ 
apolis,  Ind .  5 

Bailey  Co.,  Cleveland,  Ohio .  10 

Stumpf  &  Langhoff ,  Milwaukee,  Wis .  7 

Boston  Store,  Chicago,  Ill .  31 

Rike-Kumler  Co.,  Dayton,  Ohio .  7 

B.  Nugent  &  Bro.  D.  G.  Co.,  St.  Louis,  Mo .  10 

Jones  Store  Co.,  Kansas  City,  Mo .  5 

Hens-Kelley,  Buffalo,  N.Y .  4 

La  Salle  &  Koch,  Toledo,  Ohio .  3 


49 


50 


Audit  Department,  B.  Nugent  &  Bro.  Dry  Goods  Co.,  St.  Louis,  Mo. 


Comptometers 

John  Wanamaker,  New  York .  33 

Jordan-Marsh  Co.,  Boston,  Mass .  36 

Meier  &  Frank,  Portland,  Ore .  7 

Hochschild,  Kohn  &  Co.,  Baltimore,  Md .  10 

Abraham  &  Strauss,  Brooklyn,  N.  Y .  24 

Denver  Dry  Goods  Co.,  Denver,  Colo .  12 

Marshall  Field  &  Co.,  Chicago,  Ill .  234 

The  May  Co.,  Cleveland,  Ohio .  10 

H.  P.  Wasson  &  Co.,  Indianapolis,  Ind .  3 

Lord  &  Taylor,  New  York  City .  17 

Ware’s  Dept.  Store,  New  Rochelle,  N.Y .  5 

Prager  Co.,  San  Francisco,  Cal .  3 

The  Fair,  Chicago,  Ill .  26 

Broadway  Dept.  Store  (Arthur  Letts),  Los  Angeles, 

Cal .  15 

Hayden  Bros.,  Omaha,  Neb .  7 

Bon  Marche  Department  Store,  Seattle,  Wash .  6 

L.  S.  Donaldson  Co.,  Minneapolis,  Minn .  9 

Houghton  &  Dutton,  Boston,  Mass .  12 

John  Wannamaker,  Philadelphia,  Pa . .  .  30 

Morehouse  &  Co.,  Cleveland,  Ohio .  4 

Hale  Bros.,  San  Francisco,  Los  Angeles  and  elsewhere.  .  17 

Maison  Blanche  Co.,  New  Orleans,  La .  11 

S.  Kann  Sons  &  Co.,  Washington,  D.  C .  13 

R.  H.  White  Co.,  Boston,  Mass .  20 

Hutzler  Bros.,  Baltimore,  Md .  2 

Hillman’s  (Dept.  Store),  Chicago,  Ill .  12 

The  Higbee  Co.,  Cleveland,  Ohio .  12 

Boston  Store,  Milwaukee,  Wis .  11 

Burgess-Nash  Co.,  Omaha,  Neb .  5 

Halle  Bros.,  Cleveland,  Ohio .  8 

The  Robert  Simpson  Co.,  Ltd.,  Toronto,  Ont .  25 

Kaufmann  &  Baer  Co.,  Pittsburgh,  Pa .  11 

Duffy,  Powers  Co.,  Rochester,  N.  Y .  6 

Keith,  O’Brien  Co.,  Salt  Lake  City,  Utah .  5 


5i 


52 


Audit  Department,  Hochschild,  Kohn  &  Co.,  Baltimore,  Md. 


Comptometers 


J.  W.  Robinson  Co.  (Boston  Store),  Los  Angeles,  Cal. .  .  6 

Gimbel  Bros.,  New  York .  34 

The  T.  Eaton  Co.,  Ltd.,  Toronto  and  Winnipeg .  74 

Young  &  McCombs  Co-operative  Store  Co.,  Rock 

Island,  Ill .  3 

Golden  Rule  Dry  Goods  Store  (W.  H.  Elsinger  & 

Co.),  Minneapolis,  Minn .  8 

Stewart  &  Co.,  Baltimore,  Md .  5 

Muse-Faris- Walker  Co.  (Fifth  Street  Store)  Los 

Angeles,  Cal .  8 

W.  A.  Wieboldt  &  Co.,  Chicago,  Ill .  8 

David  Spencer  Co.,  Ltd.,  Vancouver,  B.  C .  10 

J.  L.  Brandeis  &  Son,  Omaha,  Neb .  10 

Boggs  &  Buhl,  Pittsburgh,  Pa .  6 

Bullock’s  Dept.  Store,  Los  Angeles,  Cal .  17 

Rothschild  &  Co.,  Chicago,  Ill .  10 

Block  &  Kuhl  Co.,  Peoria,  Ill .  6 

A.  Fusenot  Co.  (Ville  de  Paris),  Los  Angeles,  Cal .  7 

W.  M.  Whitney  &  Co.,  Albany,  N.  Y .  9 


When  you  find  so  many  Comptometers  employed  in 
houses  like  those  included  in  this  list — as  well  as  in  hundreds 
of  others  not  here  named — you  know  there  is  a  reason. 

You  also  know  that  the  reason  of  paramount  influence  in 
the  selection  of  a  machine  for  such  work  is  superior  service. 

The  Comptometer  occupies  its  position  of  prominence 
in  dry  goods  and  department  store  auditing  and  accounting 
because  it  does  the  work  faster  and  with  greater  precision 
than  any  other  machine. 

Not  only  is  the  Comptometer  rapid  and  accurate,  but  it 
is  likewise  durable  and  reliable. 

It  is  a  machine  of  quality — built  for  service,  and  not  to 
fit  a  price. 

Besides  being  the  fastest  adding  machine,  it  is  equally 
efficient  for  all  other  arithmetical  calculations — multiplica- 


The 

Reason 

Why 


A  Machine 
of  Quality 


Universal 

Scope 


53 


54 


Audit  Department,  J.  N.  Adam  Co.,  Buffalo, 


tion,  division  and  subtraction.  It  saves  much  time  and 
assures  absolute  accuracy  in  extending  and  proving  in¬ 
coming  and  outgoing  invoices,  figuring  simple  and  chain 
discounts,  calculating  cost  percentages,  etc.  In  a  word,  the 
Comptometer  instead  of  being  a  one-purpose  machine,  is 
just  as  practical  for  multiplication,  division  and  subtraction, 
as  it  is  for  addition. 

There  is  nothing  so  convincing  as  an  actual  demonstration 
in  your  own  store.  Let  us  show  you  by  such  demonstration 
— without  obligation  on  your  part — how  the  Comptometer 
will  facilitate  your  work  in  auditing  and  other  departments 
of  accounting. 

FELT  &  TARRANT  MFG.  CO. 

1713-1735  N.  Paulina  Street 
Chicago 


Free 

Demonstra¬ 

tion 


55 


132  Adv.  4M.  7-14 


